Entry-Level Accountants to Lead AI Oversight at PwC Within Three Years

Entry-level accountants at PwC could soon be taking on roles typically reserved for managers within just three years, as the firm accelerates its use of artificial intelligence in audits. Jenn Kosar, PwC’s AI assurance leader, told Business Insider that new hires will be expected to review and supervise AI systems performing routine tasks like data collection and processing, effectively stepping into supervisory roles from day one. Traditionally, junior accountants spent years mastering execution of audit procedures. Now, with AI handling much of the repetitive work, the focus has shifted to teaching foundational principles of auditing, critical thinking, negotiation, and professional skepticism—skills once developed later in a career. “Three years from now, we will feel like the first years are functioning more like fourth years,” Kosar said. “We will look back and say, ‘Okay, these young people feel more like the managers of my day.’” PwC is retooling its training programs to reflect this shift. Instead of focusing on task execution, the firm is emphasizing how to evaluate AI outputs, understand the limitations of automated systems, and ensure data integrity. This change is part of a broader transformation driven by the rise of AI in professional services. Kosar, who leads PwC’s newly created AI assurance division launched in July 2024, is at the forefront of this evolution. Her team works on PwC’s “assurance for AI” offering, a service introduced in June that helps clients verify that their AI systems operate ethically, transparently, and reliably. The rise of AI is challenging long-standing business models across the Big Four accounting firms. With automation capable of delivering insights instantly, clients are increasingly questioning why they should pay high hourly rates for traditional consulting. This has led to growing interest in outcome-based pricing, where firms are paid based on results rather than time spent. While concerns remain about AI reducing human judgment or displacing jobs, Kosar believes the technology will enhance, not replace, professional expertise. By offloading routine work, accountants and consultants can focus on higher-value tasks—such as strategic analysis, risk assessment, and advising clients on complex decisions. She also expects AI to eventually reshape senior roles, as clients begin asking how AI can fully automate entire business functions. “It’s a shift in how we serve clients, not just a faster progression of capabilities,” Kosar said. Ultimately, she sees a future where auditing and consulting are more efficient, insightful, and human-centered—empowered by AI but guided by professional judgment.